Tax benefits and preferences: their influence on revenues of budgets of the budget system of the Russian Federation

The article analyzes the influence of tax privileges and preferences on income part of the budgets of the budgetary system of the Russian Federation. Although benefits are an undoubted advantage for the taxpayer all, however, a number of problems arise related to the increase in the proportion of drop-outs income from the application of tax incentives to the aggregate tax receipts of the consolidated budget of the Russian Federation. The analysis identified a number of areas that will change the state programs such as incomes, budgetary and customs legislation, with a view to to resolve issues related to tax expenditures of budgets budgetary system of the Russian Federation.